You are trying to determine the break-even analysis to cover your fixed costs. The information you have is the following... Fixed costs: $40,000 Variable cost per unit: $4.50 Total units sold: 20,000 What selling price per unit must you get in the market to break-even? What variable is this this project's gross margin most sensitive to assuming a 10% change in Variable cost, fixed cost, units sold or price per unit using the breakeven price as the base